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The contribution edge can arm the administrators of information to manage the diverse segments. Mller and Kriger (2002, P. 30) register that the study of the edge of contribution for each forma bill of sale, customer, commercial representative and region it allows a series of evaluations that can serve the managemental and commercial decisions of the company. For some products, this edge of contribution negative must commercial the strategical definitions of the company, such as: offers special, aggressive competition, launching of products. The edge of minimum contribution of each product, to only cover the changeable deductions and costs right-handers of freight, collection, financier and commissions, can be calculated by region, facilitating the segmentation of the market and the choice of products to be worked. Bornia (2002) mentions the contribution edge to it as the sum of the sales diminished of the changeable costs. Already Lunkes (2004, P.

121) says that ‘ ‘ contribution edge is the amount of prescription that remains after deducing the costs and expenditures variveis’ ‘. As the concepts of the authors verify some definitions for contribution edge, but all converge to the meaning in the ample direction that the contribution edge is how much each unit contributes for the profit of the company. The companies must possess a cost system that it supplies the necessary information to the evaluation of the cost and to the process of taking of decisions (BRIMSON, 1996). The happened information of the cost system result in the combination of principles and methods of expenditure.

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